ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

1147 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-61-445 ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment Issuer disclosure, Audit Letter DOWNLOAD 227.89 KB
ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment Issuer disclosure, Audit Letter DOWNLOAD 226.02 KB
ESA 2020 28 ESAs Letter to IFRS Foundation consultation sustainability reporting Prospectus Letter DOWNLOAD 155.56 KB
ESMA32-50-218 Guidelines on enforcement of financial information Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 315.49 KB
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ESMA33-128-1217 Guidelines on securitisation repository data completeness and consistency thresholds Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 373.62 KB
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Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
ESMA34-39-992 Guidelines on performance fees in UCITS and certain types of AIFs Fund Management, Guidelines and Technical standards, Supervisory convergence Guidelines & Recommendations DOWNLOAD 224.69 KB
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Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
EBA BS 2020 633 Letter from the European Commission to the ESAs on the application of Regulation (EU) 2019/2088 on the sustainability-related disclosures in the financial services sector Joint Committee Letter DOWNLOAD 300.29 KB
ESMA32-63-1052 ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32 - Warrant Audit Letter DOWNLOAD 167.15 KB
ESMA32-63-1051 ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2 - Costs to sell inventory Audit Letter DOWNLOAD 133.28 KB
ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 Issuer disclosure, Audit Letter DOWNLOAD 160.79 KB
ESMA32-61-397 ESMA32-61-397 Comment Letter to IASB on ED PFS Issuer disclosure, Audit Letter DOWNLOAD 360.05 KB
ESMA32-61-421 ESMA32-61-421 Comment Letter to EFRAG on ED PFS Issuer disclosure, Audit Letter DOWNLOAD 233.89 KB
ESMA80-191-932 Guidance on registering securitisation repositories Guidelines & Recommendations DOWNLOAD 147.3 KB
ESMA34-32-551 ESMA letter on AIFMD Review Fund Management Letter DOWNLOAD 331.6 KB
Ares(2020) 3761873 EC letter to ESMA on RTS on settlement discipline Post Trading Letter DOWNLOAD 140.84 KB
ESAs 2020 19 Outcome of ESA review of the PRIIPs Delegated Regulation Fund Management, Joint Committee Letter DOWNLOAD 81.98 KB
ESMA34-39-897 Guidelines on liquidity stress testing in UCITS and AIFs Fund Management, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 298.91 KB
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Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
2020 07 15 ESAs Letter to EVP Dombrovskis re Sustainable Finance Consultation Sustainable finance Letter DOWNLOAD 118.46 KB
ESMA70-151-3192 Letter to EC re EMIR 2.2 Delegated Acts on tiering criteria, comparable compliance and fees for third-country CCPs CCP, Post Trading Letter DOWNLOAD 94.41 KB
ESMA42-110-1132 Confirmation of compliance with guidelines Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 120.18 KB